Research On Internal Control Of Law Enforcement Risk Of Dalian Tax Inspection Bureau

In recent years,with the deepening of tax system reform and the improvement of taxpayers' rights awareness,as well as the increasingly frequent concealment of all kinds of tax related illegal acts and the complex environment of multiple conflicts of interest,higher requirements are put forward for the law enforcement level,risk prevention and control,Tax Governance Ability of tax authorities.Tax inspection department stands at the forefront of tax law enforcement,and it is particularly important to effectively resist the risk of tax law enforcement.In the work practice of an inspection bureau of Dalian taxation,there are still some problems,such as the construction of law enforcement risk internal control environment is not ideal,the risk assessment system is not perfect,the internal control and prevention mechanism is not strict,and the supervision and monitoring is not in place.Therefore,based on the research perspective of internal control theory,carrying out the research on the internal control of law enforcement risk of an audit bureau of Dalian taxation is conducive to the construction of an orderly,scientific and efficient internal control system of power checks and balances of an audit bureau of Dalian taxation,and also provides experience reference for other grass-roots tax audit departments to improve internal control.This paper summarizes the measures and achievements of the internal control of law enforcement risk in an inspection bureau of Dalian taxation.At the same time,using literature research,semi open interview and other methods to analyze the causes of the problems in the internal control of law enforcement risk from the perspective of the five elements of internal control(namely control environment,risk assessment,control activities,information and communication,internal monitoring),and put forward to optimize the internal control environment,strengthen the dynamic risk assessment,standardize the internal control activities,and smooth communication It has a certain practical value to improve the information communication network and the supervision and evaluation system.